Chapter 44-11. Business Corporation Tax
Index
- R.I. Gen. Laws § 44-11-1 Definitions
- R.I. Gen. Laws § 44-11-2 Imposition of Tax
- R.I. Gen. Laws § 44-11-2.1 Surtax
- R.I. Gen. Laws § 44-11-2.2 Pass-Through Entities - Definitions - Withholding - Returns
- R.I. Gen. Laws § 44-11-2.3 Pass-Through Entities - Election to Pay State Income Tax At the Entity Level
- R.I. Gen. Laws § 44-11-3 Filing of Returns - Due Date
- R.I. Gen. Laws § 44-11-4 Returns of Affiliated Groups of Corporations
- R.I. Gen. Laws § 44-11-4.1 Combined Reporting
- R.I. Gen. Laws § 44-11-5 Extension of Time For Filing of Returns
- R.I. Gen. Laws § 44-11-6 Determination and Payment of Tax Due - Hearings and Redeterminations
- R.I. Gen. Laws § 44-11-7 Interest On Delinquency Payments
- R.I. Gen. Laws § 44-11-7.1 Limitations On Assessment
- R.I. Gen. Laws § 44-11-8 Lien On Real Estate
- R.I. Gen. Laws § 44-11-9 Records, Statements, and Rules and Regulations
- R.I. Gen. Laws § 44-11-10 Returns and Statements Required to Show Whether Corporation Liable
- R.I. Gen. Laws § 44-11-11 "Net Income" Defined
- R.I. Gen. Laws § 44-11-11.1 Amortization of Air Or Water Pollution Prevention Or Hazardous Solid Waste Control Facilities
- R.I. Gen. Laws § 44-11-11.2 Definition of "Treatment Facility"
- R.I. Gen. Laws § 44-11-11.3 Accelerated Amortization Deductions For Certain Manufacturers
- R.I. Gen. Laws § 44-11-12 Dividends and Interest Excluded From Net Income
- R.I. Gen. Laws § 44-11-13 Entire Net Income of Business Wholly Within State
- Chapter 44-11.1. Political Organization Tax
- R.I. Gen. Laws § 44-11-14 Allocation of Income From Business Partially Within State
- R.I. Gen. Laws § 44-11-14.1 Certified Facility Apportionment Exclusion
- R.I. Gen. Laws § 44-11-14.2 Allocation and Apportionment of Regulated Investment Companies and Securities Brokerage Services
- R.I. Gen. Laws § 44-11-14.3 Credit Card Banks - Allocation and Apportionment of Income
- R.I. Gen. Laws § 44-11-14.4 Allocation and Apportionment - Retirement and Pension Plans
- R.I. Gen. Laws § 44-11-14.5 International Investment Management Service Income
- R.I. Gen. Laws § 44-11-14.6 Allocation and Apportionment - Manufacturers
- R.I. Gen. Laws § 44-11-15 Variation of Method of Allocating Income
- R.I. Gen. Laws § 44-11-16 - 44-11-18 Repealed
- R.I. Gen. Laws § 44-11-19 Supplemental Returns - Additional Tax Or Refund
- R.I. Gen. Laws § 44-11-20 Claims For Refund - Hearing Upon Denial
- R.I. Gen. Laws § 44-11-21 Information Confidential - Types of Disclosure Authorized - Penalties For Unauthorized Disclosure
- R.I. Gen. Laws § 44-11-22 Tax Administrator's Power to Summon Witnesses and Evidence
- R.I. Gen. Laws § 44-11-23 Service of Summons
- R.I. Gen. Laws § 44-11-24 Enforcement of Summons
- R.I. Gen. Laws § 44-11-25 Determination of Tax Without Return
- R.I. Gen. Laws § 44-11-26 Pecuniary Penalty For Failure to File Return Or to Pay Tax Or For Negligence
- R.I. Gen. Laws § 44-11-26.1 Revocation of Articles Or Authority to Transact Business For Nonpayment of Tax
- R.I. Gen. Laws § 44-11-27 Pecuniary Penalty For Fraud
- R.I. Gen. Laws § 44-11-28 Collection of Pecuniary Penalties
- R.I. Gen. Laws § 44-11-29 Notice to Tax Administrator of Sale of Assets - Tax Due
- R.I. Gen. Laws § 44-11-29.1 Letters of Good Standing - Fees
- R.I. Gen. Laws § 44-11-30 Examination of Taxpayer's Records - Witnesses
- R.I. Gen. Laws § 44-11-31 Examinations As to Liability of Transferee
- R.I. Gen. Laws § 44-11-32 Violations By Corporations
- R.I. Gen. Laws § 44-11-33 Violations By Individuals
- R.I. Gen. Laws § 44-11-34 Criminal Penalty For Failure to File Return
- R.I. Gen. Laws § 44-11-35 Appeals
- R.I. Gen. Laws § 44-11-36 Liability of Fiduciaries
- R.I. Gen. Laws § 44-11-37 General Collection Powers
- R.I. Gen. Laws § 44-11-38 Collection By Writ of Execution
- R.I. Gen. Laws § 44-11-39 Tax As Debt to State
- R.I. Gen. Laws § 44-11-40 Severability
- R.I. Gen. Laws § 44-11-41 Tax Credit For Machine Tool, Metal Trade Or Plastic Process Technician Apprenticeships
- R.I. Gen. Laws § 44-11-42 Repealed
- R.I. Gen. Laws § 44-11-43 Passive Investment Treatment
- R.I. Gen. Laws § 44-11-44 Annual Rhode Island Corporate Income and Tax Data Report
- R.I. Gen. Laws § 44-11-45 [Repealed]